Nagorno-Karabakh Conflict

Presentation From the start of the 1988 a contention keeps going between the South Caucasian countries of Azerbaijan and Armenia over the possession region of Nagorno-Karabakh. The contention has brought about an extensive emergency particularly in Azerbaijan, with the quantity of disengaged evacuees near roughly one million. Because of the war over the NK area with Armenia, Azerbaijan has lost the whole NK locale and 7 additionally encompassing regions of Lachin, Kelbajar, Agdam, Gabrail, Fizuli, Khubadly and Zangilan to Armenia. So Azerbaijan’s domains are involved and lost fourteen percent of the region. The contention is considered as an inside clash by the significant forces and universal associations. As known, from the earliest starting point of 1988 the contention over Nagorno-Karabakh had an intra-state measurement which implies the battle for freedom of Nagorno-Karabakh where are populated Armenian populace. Be that as it may, since the start of 1922 the contention has a between state measurement between two sovereign states: Azerbaijan and Armenia. So the contention has gotten one of the most recalcitrant questions in the worldwide field and it is additionally the contention of the area which has the biggest geopolitical essentialness. So Azerbaijan and Armenia, as the two previous Soviet Republics battled about the NK district from 1987 to 1994 in the types of first shared conflicts. In spite of the way that the two states conceded to a truce on the contention in May 1994, the results of the war are political unrest, regional misfortunes and mass relocations. In spite of the fact that different sides perceived and stopped fire outfitted power, yet by and by strife or showdowns existing as strategic relations and by different ties relations. Issue and Significance The issue of this contention lies under the difference of belligerents: Armenia and Azerbaijan. Particularly, in favor of Armenian which involved over the enclave land and doesn’t need perceive any goals are challenged and proposed by associations. Here, one of the issues is impact of outside forces which can bolster its side and made money related and military guide. Additionally here another issue is the refugees’ issue from the two sides to the contention and their incorporation into society. Right up 'til today, conversation of the issue of displaced people has concentrated only on Azeris from Karabakh or Armenia, with no genuine notice of Armenian exiles from Azerbaijan. A far reaching and reasonable answer for the displaced person issue, reliable with the most fundamental universal human rights measures, will treat all people that qualify as exiles free of their national character or current area of home. Be that as it may, if there should arise an occurrence of importance, the primary issue is the security issue which is so delicate. Since Caucasus states are found close by Europe, Central Asia, Russia and Islamic states in which there are adequate issues. It is so delicate in light of the fact that the contention can impact to the neighbor states. This durable issue must be given by global associations which harmony making process is going now and for future keeping safeness or security to the neighbors and for their power status. What's more, this status must be resolve or ensured. Writing Review. The Armenia-Azerbaijan strife over the Nagorno-Karabakh (NK) area of Azerbaijan, which in its cutting edge structure has proceeded for a long time, is a confounded contextual investigation of multi-vector and multi-layered cases, for the most part from the Soviet occasions, running from history, economy, and lawful status, used to legitimize the military occupation (alongside seven contiguous areas). The article represents that a portion of the more fragile cases were dropped by and large, while others were consistently blended in with extra charges to make them â€Å"stick†. Notwithstanding strong legitimate, notable and good grounds, Azerbaijan has been slacking in explaining and clarifying the imaginary charges of NK’s assumed exchange to Azerbaijan’s suzerainty in 1920s, the lawful status of NK itself, its monetary and money related prosperity, and the difficulty to apply the 3 April 1990 Soviet Law on Succession to the NK case whether for the reasons for advocating its freedom or connection to Armenia. Regardless of the considerable number of difficulties and accuse shared by all sides, NK and adjoining as of now involved domains are perceived as a major aspect of Azerbaijan, with the last holding all rights, including military, to return it under its full sway. Along these lines, there are numerous researchers that composed articles about Nagorno-Karabakh strife. I need to make reference to some acclaimed scholars’ articles. Philip Gamaghelyan composed article about â€Å"Intractability of the Nagorno-Karabakh struggle: A legend or a reality? He gives a partner investigation and inspects political, monetary, security and socio-social elements of the contention. Recognizing the positions and the interests of the primary entertainers, the paper assesses the harmony procedure, uncovers the variables representing its proceeding with disappointment and creates proposals on how the contention can be settled. This article is planned to bring being referred to the legend of the obstinacy of the Nagorno-Karabakh struggle. Philip Gamaghelyan: â€Å"The ‘intractability’ of the Nagorno-Karabakh strife isn't owing to the absence of imperativeness of a specific solution†. He additionally contends that any understanding that builds up a positive arrangement would require a few concessions would disappoint one or the two gatherings and would deliver ground-breaking ‘spoilers’ that could disrupt the harmony procedure. In this way it is vital not to search for a quick arrangement, however to build up a drawn out technique of tending to basic issues of the contention, for example, common discernments, security issues and majority rule government. As we would like to think, the ‘intractability’ of the contention in this article generally starts from the craving of gatherings to have a feeling of the last status of the district, before tending to the fundamental issues. I propose that if this methodology is switched, every single other issue are settled, and a worthy degree of soundness and collaboration in the locale is accomplished, the last status of Nagorno-Karabakh will turn out to be less huge, which will make it simpler for gatherings to go to a trade off. Next article â€Å"Democratization as the way to Nagorno-Karabakh struggle resolution† was composed by Tigran Mkrtchyan. Tigran Mkrtchyan: â€Å"Theoretically the dangers of war or reappearance of war are diminished by democratization and exacerbated by inversions in the democratization procedure, however quick democratization which was the situation after the breakdown of the Soviet Union may carry powerless systems unfit to build up successful control and political order† He notice these inquiries in his article â€Å"What would democratization be able to give? Would it be able to arrive at the harmony? †. And furthermore he notice â€Å"Political change or democratization can take a wide range of structures and need not continue in a unidirectional or direct manner. The hugeness is that there be consistent development towards majority rule government in a given state. Changes toward absolutism and inversions of democratization are joined by expanded dangers of war contribution. Inversions are more hazardous than progress†. At issue in this way isn't the velocity of progress toward popular government however the linearity of the procedure. Additionally the races are without a doubt the principal trial of democratization, however by reasonable and straightforward races just one doesn't fabricate a law based society. So the ‘dangerous democratization hypothesis’ has recommended that rising majority rule governments might be very inclined to global brutality, to a great extent as a result of â€Å"deformed† institutional powers. The contention is an obstruction to democratization, the arrangement of the war over the long haul additionally rests with democratization. Democratization or â€Å"mature democracies† don't take up arms against one another. The democratization propensities in the Soviet Union made numerous ethnic-patriot clashes inside its space in light of the fact that the democratization was inadequate and political establishments feeble. Along these lines, he think so as to have total democratization they have to combine their inward organizations and choose or pick a decent pioneer. Last article that I need to make reference to is â€Å"Nagorno-Karabakh: premise and truth of Soviet-time legitimate and monetary cases used to legitimize the Armenia-Azerbaijan war† composed by Adil Baguirov. In his article he keep up that with respect to the early cases that the economy of NK area was as far as anyone knows purposely dismissed by Soviet Azerbaijani specialists, to both â€Å"punish† and â€Å"root out† Armenians, and this, purportedly, left no decision than for Armenian rebellion and military activity. Amusingly, this contention didn't stand the trial of time and has been refuted by the reality, that the financial circumstance of the rest of the Armenians in the involved regions today is not really better than it was before the war. This isn't just the accord of remote columnists visiting the involved regions, yet in addition of the OSCE actuality discovering strategic February 2005 †he contends such like this in his article. Theory. Russian’s backing to Armenia prompted occupation 20% of regions of Azerbaijan. Henceforth we comprehend that Russia absolutely bolster Armenian Governments and it is a one of the reason uncertain long †enduring clash. Russia behind of this contention as known clearly needs to keep impact to Caucasus states particularly to Armenia, regardless of other significant powers in universal field. Subjects of study. In our work we are contemplating †Russian job in the contention and its help for Armenia, outcomes of the war, potential methods of settling. To discover the methods of settling and to decide the correct side we likewise use UN Charter and International Law. Precisely we will take a gander at the International Laws b

three feast discussed in john Essays - Jewish Holy Days, Christology

Jesus Christ introduces Himself as the Messiah. There are a lot of hidden imageries that Jesus relates with the Feasts of the Tabernacles. God in His definitive arrangement presents a marvelous outline for Jewish individuals to see plainly that Christ was and is the Messiah. Generally, the Jews have dismissed Christ. In the book of John 7:38-39, Christ shows a basic imagery with respect to the Feast of the Tabernacles. The Jews working on perusing sacred writings about ?the water? that was given while pondering in the desert Exodus 17:6. Jesus Christ states in John 7:38 ?That out of His midsection will stream Living Waters.? Additionally, in the Elmer Towns course reading, John Believe and Live (page 74), this is talked about also. Elmer Towns expresses that one can reach the determination that the reference to Living Waters is straightforwardly connected with the sacred text that is perused. These sacred texts are about the water in the wild from the Old Testament. Jesus Christ gave His life, body, and soul to the adherent. Another hidden imagery is the eight days of the Feast of the Tabernacles. In Matthew Henry?s Commentary volume 1 page 541 talks about the eight days of the Feast of Tabernacle in extraordinary detail. The number eight speaks to Jesus Christ. Likewise, the first and a days ago of the celebration are a period of rest. We as Believer?s are to rest in Christ, because of the way that Believers are liberated from transgression. The structure of the corners made of poplar and palm branches and the development of these stalls during days two through day seven, speak to the meandering that the Israelites experienced, in the wild. This is talked about in Matthew Henry?s Commentary volume 1 page 541. The imagery here is that earth isn't our lasting home, and paradise is our everlasting home. Alone, it is difficult to be a Believer without Christ. Christ is the husband and we are the lady as Christians. The light of the sanctuary at the Feast of the Tabernacles is one of the most one of a kind hidden imageries. In the book, Jesus is the Christ, composed by Leon Morris; Mr. Morris examines how Jesus Christ guaranteed in John 8:12 ?I am the light of the world.?(page 112) and how the portrayal of the lighting of the candelabra have direct under tones. In spite of the fact that, Dr. Morris expresses that ?Christ would of offered this expression after the fire was smothered.? Mr. Morris likewise states in his book this may likewise be concerning the mainstay of fire in Exodus.

The Effect of PTSD on People With Bipolar Disorder

The Effect of PTSD on People With Bipolar Disorder PTSD Related Conditions Print The Effect of PTSD on People With Bipolar Disorder By Matthew Tull, PhD twitter Matthew Tull, PhD is a professor of psychology at the University of Toledo, specializing in post-traumatic stress disorder. Learn about our editorial policy Matthew Tull, PhD Medically reviewed by Medically reviewed by Steven Gans, MD on August 05, 2016 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on September 14, 2019 Bipolar Disorder Overview Symptoms & Diagnosis Causes Treatment Living With In Children Your Rights Martin Dimitrov / Getty Images Within the U.S., approximately 4% of adults will have a diagnosis of bipolar disorder at some point in their lives.?? What is bipolar disorder? Bipolar disorder is considered a mood disorder. There are two types of bipolar disorders, described as bipolar I and bipolar II. PTSD: Coping, Support, and Living Well In bipolar I disorder, a person has experienced one or more manic episodes. In most cases of bipolar I, episodes of major depression are a central aspect of the overall course of the illness. In bipolar II disorder,  hypomanic  episodes have been experienced but not manic episodes. In addition, to be diagnosed with bipolar II disorder, a person needs to have also experienced a  major depressive episode?? Bipolar disorder can have a major impact on your life; and it can also increase the risk that you develop other disorders. In fact, people with bipolar disorder have been found to be at high risk for developing a number of other mental health disorders.?? One such disorder that co-occurs with bipolar disorder at high rates is post-traumatic stress disorder (PTSD). The Relationship Between Bipolar Disorder and PTSD A review published in 2017 concluded that up to 40% of people with bipolar disorder also meet criteria for PTSD.?? It is not entirely surprising that high rates of PTSD are found among people with bipolar disorder, as many people with bipolar also have a history of traumatic exposure. Traumatic exposure may be more likely to occur during a manic episode when a person with bipolar disorder is more likely to make risky or impulsive decisions. In addition to being a risk factor for the development of PTSD, traumatic exposure during childhood, such as childhood physical or sexual abuse, may also be risk factors for the development of bipolar disorder.?? Overview of PTSD The Effect of PTSD Among People With Bipolar Disorder Having PTSD along with bipolar disorder can have a major negative impact on your life. People with PTSD and bipolar disorder appear to have more problems across a number of different areas in their lives. For example, PTSD has been found to worsen the quality of life for people with bipolar disorder. A 2010 study found that patients with co-occurring bipolar disorder and PTSD experienced more rapid cycling periods and increased risk for suicide attempts.?? Finally, PTSD has also been found to be associated with greater levels of depression among people with bipolar disorder, according to a 2013 study.?? How to Find Help If you have PTSD and bipolar disorder, it is very important to take steps to manage both conditions. There are a number of healthy coping strategies for managing your symptoms as well as effective treatments for bipolar disorder and PTSD. Check websites to help you find treatment providers in your area who specialize in PTSD and/or bipolar disorder. The Best Online Therapy Programs

How Teachers Can Ease Students First Day Jitters

As elementary school teachers, we can sometimes find ourselves easing our young students through times of transition. For some children, the first day of school brings anxiety and an intense desire to cling to parents. This is known as First Day Jitters, and its a natural occurrence that we may even have experienced ourselves when we were children. Beyond whole class Ice Breaker activities, its important to be aware of the following simple strategies that teachers can employ to help young students feel comfortable in their new classrooms and ready to learn in school all year long. Introduce a Buddy Sometimes one friendly face is all it takes to help a child transition from tears to smiles. Find a more outgoing, confident student to introduce to the nervous child as a buddy who will help him or her learn about the new surroundings and routines. Partnering up with a peer is a practical shortcut to helping a child feel more at home in a new classroom. The buddies should stay connected during recess and lunch for at least the first week of school. After that, make sure the student is meeting lots of new people and making several new friends at school. Give the Child Responsibility Help the anxious child feel useful and part of the group by giving him or her a simple responsibility to help you out. It could be something as simple as erasing the whiteboard or counting out colored construction paper. Children often crave acceptance and attention from their new teacher; so by showing them you rely on them for a certain task, you are instilling confidence and purpose during a critical time. Plus, staying busy will help the child focus on something concrete outside of his or her own feelings at that moment. Share Your Own Story Nervous students can make themselves feel even worse by imagining that they are the only ones who feel so worried about the first day of school. Consider sharing your own first day of school story with the child in order to reassure him or her that such feelings are common, natural, and surmountable. Personal stories make teachers appear more human and approachable to children. Make sure you mention specific strategies you used to overcome your feelings of anxiety and suggest the child try the same techniques. Give a Classroom Tour Help the child feel more comfortable in his or her new surroundings by offering a short guided tour of the classroom. Sometimes, just seeing his or her desk can go a long way toward easing uncertainty. Focus on all of the fun activities that will happen around the classroom that day and all year long. If possible, ask the childs advice for a certain detail, such as where best to place a potted plant or what color construction paper to use on a display. Helping the child feel connected to the classroom will help him or she visualizes life in the new space. Set Expectations with Parents Often, parents exacerbate nervous children by hovering, fretting, and refusing to leave the classroom. Children pick up on parental ambivalence and perhaps will be just fine once theyre left on their own with their classmates. Dont indulge these helicopter parents and allow them to stay past the school bell. Politely (but firmly) tell the parents as a group, Ok, parents. Were going to get our school day started now. See you at 2:15 for pickup! Thank you! You are the leader of your classroom and its best to take the lead, setting healthy boundaries and productive routines that will last all year long. Address the Whole Class Once the school day gets started, address the whole class about how were all feeling jittery today. Assure the students that these feelings are normal and will fade with time. Say something along the lines of, Im nervous, too, and Im the teacher! I get nervous every year on the first day! By addressing the whole class as a group, the anxious student wont feel singled out. Read a Book About First Day Jitters: Find a childrens book that covers the topic of first-day anxiety. A popular one is called First Day Jitters. Or, consider Mr. Ouchys First Day which is about a teacher with a bad case of back to school nerves. Literature provides insight and comfort for a wide variety of situations, and first-day jitters are no exception. So work it to your advantage by using the book as a springboard for discussing the issue and how to deal with it effectively Compliment the Student At the end of the first day, reinforce positive behavior by telling the student that you noticed how well he or she did that day. Be specific and sincere, but not overly indulgent. Try something like, I noticed how you played with the other kids at recess today. Im so proud of you! Tomorrows going to be great! You might also try complimenting the student in front of his or her parents at pickup time. Be careful not to give this special attention for a long while; after the first week or so of school, its important for the child to start feeling confident on his or her own, not dependent upon teacher praise.

Essay on Comparing and Contrasting Socrates, Plato, and...

Introduction: We humans like to think. Some people take it as a hobby. While others take it as a job. That is basically what a philosopher is. A philosopher is a person that usually thinks about life and tries to find out mysterious questions, and how to solve them. Since a long time ago, in ancient Greece, many people would just meditate about life, and would sit or talk and write books about life. These have always been one of Greeks reasons of why it is so famous. Because of their marvelous philosophers. The most important philosophers from that time and always are: Aristotle, Plato and Socrates. Socrates: Socrates was a very important philosopher. He usually questioned a lot about traditions, religion and government. One†¦show more content†¦Plato, his student, was the next in the philosophy success. Plato: Since the democratic people made his fellow teacher die, he decided that a perfect government is not democratic. Instead, he liked a government with workers, soldiers, and philosopher kings. That made him start to write The Republic. This book was about his opinion of a perfect government. This is a very successful book that is still read today. He also wrote everything that Socrates sad, since Socrates did not like to write down his lessons. There was a time where the government asked Plato to be part of the government. Since Plato did not like the government, he rejected the option. Instead, he kept himself as a philosopher. As a philosopher, he was more into politics. Politics was his main interest and what he mostly talked about. Lots of his books were about politics, including The Republic. Aristotle: It was clear. Aristotle thought that all men were curious by instinct. Like Plato, he did write a large amount of books. In fact, he was Platos student, as Plato was Socrates. Even though he wrote tons of books, some of them started disappearing over time. Only a few books remain. He did not have a specific interest because he was interested in everything. One of his lessons was to take everything moderated, not to the extremes. What he meant was that if you were doing something, you had to do it in the normal level, not taking it into a whole new level, orShow MoreRelatedPlato and Aristotle: An Analysis1175 Words   |  5 Pagesof Plato and Aristotle regarding the best political association. Quotes from Politics and the Republic are used to support the author’s thesis. Plato and Aristotle: An Analysis Determining the best form of political association was important to the ancient Greek philosophers Plato and Aristotle, and each of them expressed his opinion in important works such as the Republic and Politics. In explaining, comparing, and contrasting the political philosophies of Plato and Aristotle, itRead MorePlato And Platos Theory Of A Just Society1122 Words   |  5 Pagesclassical tradition of Greek philosophy. Plato was one of the first contributors to the many theories surrounding justice. Over the course of history many individuals expanded on his ideas to form their own theories. Of these individuals, many supported a utilitarian outlook. Jeremy Bentham, one of the earliest utilitarian’s, devised many theories on justice that are still held to high esteem today. These theories share much similarity to those devised by Plato, however they also display their differencesRead More Greek Education v.s Roman Education Essay examples6135 Words   |  25 Pagessi milarities. Although the Romans made an effort to reproduce the style of education maintained by the Greeks, their attempts failed; however Rome managed to adopt many principles of Greek education in the process. This is made apparent by comparing and contrasting Greek and Roman education methods as well as the explanation of the worldly problems and expectations each culture was facing during this era. It was not until Rome conquered the small Greek society, Tarentum, in 272 B.C. that they couldRead MoreGreek Education V.S Roman Education6248 Words   |  25 Pagessimilarities. Although the Romans made an effort to reproduce the style of education maintained by the Greeks, their attempts failed; however Rome managed to adopt many principles of Greek education in the process. This is made apparent by comparing and contrasting Greek and Roman education methods as well as the explanation of the worldly problems and expectations each culture was facing during this era. It was not until Rome conquered the small Greek society, Tarentum, in 272 B.C. that they couldRead MoreExistentialism vs Essentialism23287 Words   |  94 Pagesphilosophical term which asserts that there is a distinction between essential and non-essential (contingent or accidental) characteristics of an object. Essentialism assumes that objects have essences and that an object’s identity is its essence. Aristotle distinguished between an object’s essence and its existence. Its essence is â€Å"what a thing is.† Its essence is â€Å"that a thing is.† An object’s essence is the collection of all the universals that it possesses, which if it did not possess them, it wouldRead MoreA Picatrix Miscellany52019 Words   |  209 Pagestalismans on the heavenly bodies and the importance of the magician’s concentration of his energy towards his purpose, again with verbal echoes from the Ihwà ¢n al-Safà ¢Ã¢â‚¬â„¢. Along with these go aphorisms from â€Å"Plato† and Tà ¢bit ibn Qurra, as well as two extracts from a treatise ascribed to Aristotle, which is later quoted entire in Book IV, chapter 4. (pp.34-36). Examples are given of the â€Å"incantation† of talismans to make them effective. These formulae are also to be found in the Ihwà ¢n al-Safà ¢Ã¢â‚¬â„¢, where

Legal Punishments Free Essays

The two broadest types of rationales for punishment are retributive and utilitarian. Retributive rationale aims at punishing the criminal for the crime committed against the victim. This approach seems a little dubious since it calls for ‘an-eye-for-an-eye’ attitude towards the criminal. We will write a custom essay sample on Legal Punishments or any similar topic only for you Order Now Utilitarian perspective calls for solutions that hurt the smallest number of people or benefit the greatest number. Thus, the punishment according to the utilitarian perspective should be modelled in such a way as to benefit the victim and others mostly and to reduce crime rate at present and in the future. For instance, if the criminal is put in prison, he or she will not be able to commit crimes for the time spent in captivity. Deterrence, incapacitation and rehabilitation are the most popular utilitarian rationales for penalties imposed upon criminals. Deterrence means that punishment is imposed upon the criminal in order to discourage this person and others seeing this example from perpetrating crimes in the future. Incapacitation means depriving criminal of the ability to commit offences as through capital punishment or incarceration. Rehabilitation aims at reforming the criminal, empowering the person to return to normal social life. 2. Support three-strike laws through a retributive rationale and then through a utilitarian rationale. The retributive rationale, in my view, does not work very well for three-strike laws that allow life sentences for repeat offenders. If the person committing a repeat crime has already done time for this crime, there is no reason to impose an enhanced punishment for the new offence. Three-strike legislation was caused by â€Å"the problem of a significant percentage of crimes committed by people who previously have committed crimes† (Harary 2003). The laws aim to incapacitate these criminals by taking them off the street and to deter other repeat offences   through the threat of the life sentence. Rehabilitation is not the reason since criminals are not supposed to get back to society. References Harary, C.J.   (2003, April 4). Incarceration as a Modality of Punishment. Jewish Law. Retrieved on October 7, 2005 from http://www.jlaw.com/Articles/ch_incarceration.html. Hoff, S.B. (n.d.). Review of: Pojman, L. Reiman, S. (1998). The Death Penalty: For And Against. Lanham: Rowman and Littlefield Publishers, 1998. Law and Politics Book Review, 9(9), 384-386. How to cite Legal Punishments, Essay examples

Nature and Scope of Investment-Free-Samples-Myassignementhelp.com

Question: Analyze which Project is better in order to make more Profits and Invest into the Project. Answer: Introduction: Mark and Paul, two marketing students want to start their own start-up. They both present two investment opportunity in front of the investors in which they could invest. As they both are the student of marketing and wondering that which investment opportunity would offer them more profitability and which opportunity would be better to attract more investors to invest into the company. Mark and Paul have explained both the opportunities and all the financial figures related to both the investment project. Now in this report, the financial figures of the proposals have been organized to evaluate and conclude a better result. Mark and Paul have come up with two ideas one is investment into the business of restaurant and other one is to invest into the new business development. Through this report, it has been tried to evaluate that which opportunity is investment is better and why it is better. Before it, the nature of the investment has also been concerned. For this report, various financial tools have been used. Nature and scope of investment: Investments are recognized as a key financial term. This is a process in which an individual, company or society put some efforts and money to get back more money in return. In financial terms, individuals or the groups invest their savings into the financial market to increase the total worth of the invested amount. Investment is of numerous types. An investor could invest into the financial securities according to the requirement such as for short term investment, corporate securities and treasury bonds are good option whereas for long term investment, share and debentures are good option. Investment nature is quite complex (Gitman and Zutter, 2012). It is quite flexible, it is not required that the investment would always offer the high return to the company. Investment is a process which provides the various opportunities to the investors on the basis of risk and return factor. Restaurant purchase and expenses: Mark and Paul have come up with two ideas one is investment into the business of restaurant and other one is to invest into the new business development. In first investment proposal, both of them have explained that if the Mark and Paul would invest into this opportunity than the following expenses and income would be got by the company (Lafond and Roychowdhury, 2008). Both the students are not aware about the financial figures and thus the investment opportunity has been analyzed to identify that whether this opportunity would offer them high return or would there be any risk factor for the opportunity. Below are the information related to the restaurant purchase and expenses opportunity: Restaurant Purchase and Expenses Machinery $ 1,10,000 Furniture $ 30,000 Vehicle for Deliveries $ 43,000 Utensils (cups and plates) $ 18,000 Products $ 10,000 Drinks (For 1 month) $ 20,000 Jun-01 Bank balance $ 80,000 Purchase $10000 for a week of meals Purchase of $ 20,000 for a month of drinks Amount would be paid according to the following derails: 10% in current month 45% in second month 45% in third month Labour Number of casual labour 3 Working in a day (hours) 6 hours In a week (days) 6 days Rate $ 23 per hour Drawings $ 10000 each per month Overhead $ 5,000 Sales 20000 meals in first month 18000 meals in second month 18000 meals in third month 22000 in forth month Average selling price $ 45 Drink sales would be triples the amount of meals per month. Drink Price $ 6 (Nobes and Parker, 2008) Through the above figures, the return from the investment has been analyzed. For calculating the return from this investment planning, budgeting techniques have been used. Sales budget: Sales budget is the main budget which depict about the total sales of the investment opportunity. Through the sales budget of the company, it has been analyzed that the sales of this investment would start from august and would go on ahead. In June and July, it would take time to start up the restaurant. According to the given details in the case, it has been found that from the first month of trade, restaurant would sell approx 20000 meals in the first month and further the units would vary according to the season (Van der Stede, 2001). $ 45 has been set by the Mark and Paul as selling price of the project. Further, the drinks would also be sold by the in $ 6 per drink and the sale of drink would totally depend over the sale of the meals. Drink sale would be thrice of meal sale. Following are the details of the sales budget of the restaurant: Sales budget For the year 2017 June July August September Sales of meals 18000 22000 Sales per unit $ 45 $ 45 Sales price $ 8,10,000 $ 9,90,000 Sales of drink 54000 66000 Sales per unit $ 6 $ 6 Sales price $ 3,24,000 $ 3,96,000 Total Sales $ 11,34,000 $ 13,86,000 The above calculations express that the total sales of the drink and the meal of the company would be $ 3,24,000 and $ 3,96,000 and $ 8,10,000 and $ 9,90,000 in the month of august and sales. Through this, it has also found that the total sales of the company would be $ 11,34,000 in the month of august and $ 13,86,000 in the month of September. Labor budget: Labour budget is the main budget which depict about the total labour hours and total labour rate of the investment opportunity. Through the labour budget of the company, it has been analyzed that the labour of this investment would be rigid from the first day of the June. In June and July, it would take time to start up the restaurant. According to the given details in the case, it has been found that from the first month of start up, 3 labours would work with the company. Following are the details of the labour budget of the restaurant: Restaurant Purchase and Expenses Labour budget For the year 2017 June July August September Number of labour 3 3 3 3 Working in a day (hours) 6 6 6 6 In a week (days) 6 6 6 6 Total weeks 4 4 4 4 Total Working hours 432 432 432 432 Rate 23 23 23 23 Total Labour rate 9936 9936 9936 9936 The above calculations express that the total labour hour of the company would be 432 in every month. All of them would work for 6 days in a week on the payment of $ 23 per hour. The total labour hour of the company would be $ 9936 in every month. Cash budget: Cash budget is the main budget which depict about the total cash outflow and inflow of the investment opportunity. Through the cash budget of the company, it has been analyzed that ho much cash outflow and cash inflow would take place from the first day of the investment. In June and July, it would take time to start up the restaurant and thus the revenue would not be there (Garrison et al, 2010). According to the given details in the case, it has been found that from the first month of start up, cash outflow of the company has taken place. Following are the details of the cash budget of the restaurant: Restaurant Purchase and Expenses Cash budget For the year 2017 June July August September Beginning cash balance $ 80,000 -155936 -192872 855192 Add: budgeted cash receipts for meal and drinks $ - $ - $ 11,34,000 $ 13,86,000 Total cash available for use $ 80,000 $ -1,55,936 $ 9,41,128 $ 22,41,192 Less: cash disbursements Direct Material of meals and drinks $ 2,000 $ 51,000 $ 60,000 direct Labour $ 9,936 $ 9,936 $ 9,936 $ 9,936 Overhead $ 5,000 $ 5,000 $ 5,000 $ 5,000 Withdrawals $ 20,000 $ 20,000 $ 20,000 $ 20,000 Machinery $ 1,10,000 Furniture $ 30,000 Vehicle $ 43,000 Utensils $ 18,000 Total disbursements $ 2,35,936 $ 36,936 $ 85,936 $ 94,936 Cash surplus $ -1,55,936 $ -1,92,872 $ 8,55,192 $ 21,46,256 budgeted ending cash balance $ -1,55,936 $ -1,92,872 $ 8,55,192 $ 21,46,256 The above calculations express that the total cash outflow of the company would be $ 2,35,936, $ 36,936, $85,936 and $ 94,936. Total cash inflow of the company would be $ 80,000, $ -1,55,936, $ 9,41,128 and $ 22,41,192. Through these calculations, it has been analyzed that the $ -1,55,936, $ -1,92,872, $ 8,55,192 and $ 21,46,256. Overview and analysis of budgets: According to all the above budgets and the calculations of the budgets, it has been found that the investment would offer a good return to the investors after august month. Through these reports, it has been found that the Mark and Paul must make the changes into the operations of the restaurant (Deegan, 2013). The budgeting technique depict that the future of this investment opportunity is quite attractive. Practical issues of investment: The investment opportunity of the restaurant purchase and the expenses has been analyzed and it has been found that the Mark and Paul could face some issues in raising the funds through investment, as investor would not trust over their restaurant proposal for first instance and it would also be tough for them to manage the business according to the economical condition and the location of the restaurant. The associated risk of the restaurant is also higher (Du and Girma, 2009). New business development: Mark and Paul have come up with two ideas one is investment into the business of restaurant and other one is to invest into the new business development. In second investment proposal, both of them have explained that if the Mark and Paul would invest into this opportunity than the following cash outflow and inflow would be got by the company. Both the students are not aware about the financial figures and thus the investment opportunity has been analyzed to identify that whether this opportunity would offer them high return or would there be any risk factor for the opportunity. Below are the information related to the new business development opportunity. Initial Cost $ -3,90,000 Cash Inflows June $ 1,00,000 July $ 2,30,000 Aug $ 1,90,000 Sept $ 1,40,000 The above figures depict that the NPV of the company is $ 1,06,851.08 which depict about the positive results. Further, it has been found that the payback period calculation depict that the investor would get back the amount in 3.77 years and accounting rate of return depict that 27.40% would be the average return of the company. Comparison: An investment opportunity is basically depends over the risk and return factor associated with the proposal. Through comparing and analyzing both the projects, it has been analyzed that the return from the first proposal is bit higher whereas it has also been found that the associated risk of second proposal is bit lower. The investors must consider both these factors and must make a better decision on the basis of this. Conclusion: Lastly, it has been concluded that the return from the first proposal is bit higher whereas it has also been found that the associated risk of second proposal is bit lower. The investors must consider both these factors and must make a better decision on the basis of this. References: Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Du, J. and Girma, S., 2009.Source of finance, growth and firm size: evidence from China(No. 2009.03). Research paper/UNU-WIDER. Garrison, R.H., Noreen, E.W., Brewer, P.C. and McGowan, A., 2010. Managerial accounting.Issues in Accounting Education,(25(4), pp.79(2-793. Gitman, L.J. and Zutter, C.J., 2012.Principles of managerial finance. Prentice Hall. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Lafond, R. and Roychowdhury, S. 2008. Managerial ownership and accounting conservatism.Journal of accounting research,46(1), pp.101-135. Nobes, C. and Parker, R.H. 2008.Comparative international accounting. Pearson Education. Van der Stede, W.A. 2001. Measuring tight budgetary control.Management Accounting Research,1(2(1), pp.119-137.